Accounting Financial Analysis-Free-Samples-Myassignementhelp.com

Questions: 1What is genuine full expense per liter of frozen yogurt for French locale and Spanish district individually? 2.a.Based on the genuine information, figure the earn back the original investment point in liters for the Spanis locale 2.b.If Andres had expanded his selling and promoting costs to 850,000 Euros and the real deals volume was 3,650,000 liters, what might have been the real benefit in the Spanish locale? 3.Prepare an adaptable spending plan for the Spanish locale. 4.Conduct difference investigation and set up a compromise explanation between the first spending benefit and genuine benefit for the Spanish locale. If it's not too much trouble break down fluctuations as point by point as could reasonably be expected. 5.What recommendations do you have for Andres and Jacques to improve the presentation of the Spanish area? Consider utilizing configuration thinking standards to conceptualize thoughts. Answers: 1. Articulation demonstrating real full expense per liter of dessert Specifics France (000) Spain (000) Dairy Ingredients 9,142.00 5,607.00 Other 3,186.00 2,202.00 Work 438.00 238.00 Cost of Goods sold 12,766.00 8,047.00 Oversight, vitality and so on 2,324.00 2,166.00 Devaluation 467.00 391.00 Redistributing 2,126.00 Complete expense of assembling 15,557.00 12,730.00 Conveyance costs 908.00 758.00 Devaluation of trucks 510.00 424.00 Selling and publicizing costs 1,139.00 786.00 Regulatory pay rates and costs 810.00 644.00 Apportioned focal office costs 193.00 193.00 Absolute Full expense 19,117.00 15,535.00 Volume 4618.00 3575 Absolute full Cost per liter of frozen yogurt 4.14 4.35 2.a Calcuation of Break even point for Spain Points of interest Sum Selling Price 4.42 Less: Variable Cost per liter 2.25 Commitment per liter 2.17 Fixed Costs 7,488.00 Earn back the original investment point (liter) 3452.14 Breakeven deals 15,258.45 2.b Proclamation indicating reexamined benefit Points of interest Sum (000) Sum (000) Deals Vloume (unit) 3650 Selling Price 4.42 Deals 16,133.00 Less: Dairy Ingredients 5,724.63 Other 2,248.20 Work 242.99 All out Cost of Goods sold 8,215.82 Commitment edge 7,917.18 Management, vitality and so forth 2,166.00 Deterioration 391.00 Re-appropriating 2,126.00 All out expense of assembling 4,683.00 Working edge 3,234.18 Conveyance costs 758.00 Deterioration of trucks 424.00 Selling and promoting costs 850.00 Regulatory pay rates and costs 644.00 Assigned focal office costs 193.00 All out Selling and appropriation cost 2,869.00 Benefit Before Interest and Tax 365.18 3. Points of interest Genuine Budget (000) Adaptable Budget (000) Volume 3685 3575 Deals income Deals frozen yogurt 16,294.00 15,507.00 All out Sales Revenue 16,294.00 15,507.00 Less: Cost of Goods Sold Cost frozen yogurt Dairy fixings 6,923.00 6,716.34 Different fixings 2,670.00 2,590.30 Work 279.00 270.67 Commitment edge 6,422.00 5,929.69 Less: Other Fixed Operating Costs Management, vitality, upkeep 2,145.00 2,145.00 Deterioration 391.00 391.00 Re-appropriating Working edge 3,886.00 3,393.69 Less: Fixed Selling and Administrative Expenses Conveyance costs 736.00 736.00 Deterioration of trucks 413.00 413.00 Selling and promoting costs 827.00 827.00 Regulatory pay rates and costs 620.00 620.00 Assigned focal office costs 158.00 158.00 Benefits before Interest and Taxes 1,132.00 639.69 4.Analysis of Variance: Fluctuation investigation especially in administrative bookkeeping demonstrates towards assessment of deviations explicitly in money related execution from the given norms/benchmarks characterized in organizations spending plan. The difference examination is used as the change between genuine just as flexed procuring and use (Wahlen et al. 2014). The planned deals income for the Spanish area enlisted for the year 2016 is seen to be Euros 16294 while the genuine deals income is recorded to be Euros 15507. The real figure is lower than that of the planned figure. This mirrors deals income got from the deals of dessert was over assessed. The commitment edge mirroring the commitment for per unit is alluded to as the selling cost for each unit after reasoning of the variable expense for each unit. Basically, commitment demonstrates the general bit of the general income from deals of the firm that isn't totally devoured by the organizations variable cost and in this way can add to towards inclusion of the fixed expenses (Wahlen et al. 2014). Once more, the genuine figure for commitment edge is enrolled to be Euro 7460 while the planned figure for the commitment edge was enlisted to be Euro 6422. Therefore, this mirrors the genuine figure for the commitment edge has surpassed the planned figure, subsequently speaking to the under estimation (Atrill et al. 2015). As appropriately demonstrated by Wahlen et al. (2014), working edge alludes to an edge proportion that is used with the end goal of estimation of evaluating methodology just as working productivity. It characterizes the extent of the income of the firm that is left over in the wake of making installments for variable creation costs in particular wages and crude materials and numerous others. For this situation, the planned figure for working edge was recorded to be Euro 3886 while the genuine figure for the working edge was enrolled to be Euro 2777. The distinction or, in all likelihood the difference was determined to be 1109, reflecting over estimation. Besides, the planned figure for benefits before intrigue and duties was enrolled to be Euro 1132 while the genuine figure for the equivalent was introduced to be Euro - 28. Subsequently, the contrast between the real and the planned figure was determined to be Euro - 1160. This shows over estimation of the benefits of the firm. 5.Suggestions for Andres and Jacques for development of execution of Spanish locale Considering use of configuration thinking guideline to conceptualize thoughts The procedures of configuration thinking rule include doing research, characterizing, ideating, prototyping and executing. So as to do investigate, it is imperative to produce important developments and comprehend the particular necessities of the clients. From there on, it is imperative to get ready inquiries for meeting and undertaking blend (Williams 2014). The meetings of meetings with the workers and completing union likewise helps with understanding that the business income of the firm has declined inferable from deficient operational effectiveness (Williams 2014). This can be alluded to as the period of research during the time spent plan thinking rule. In light of discoveries of the exploration, Andrea can present changes for development of the business activities in Spain. Be that as it may, the real figure of deals income for the French district was seen to be higher than that of the planned figure. Once more, the administration of the French locale can create business form s for increasing the business income of the firm further. The great execution of business in this locale is primarily because of the viable tasks of the recently presented machines just as usage of inventive advertising methods. The accompanying advance includes characterizing needs or, in all likelihood openings and that depends on especially what is found out about the demographic of the clients just as setting (Weygandt et al. 2015). Examination of the case utilizing configuration thinking standard thus incorporates delineating the particular prerequisites. For this situation, the present need is to build the general income of the business in Spain and the benefit after assessment likewise wants to outperform the planned figure. In any case, the present need of the business in the French locale is to additionally expand the income figure of the firm and to additionally enlarge the general benefit figure (Wahlen et al. 2014). Along these lines, the executives answerable for the business activities in the French locale may mull over support of operational greatness. Investigation of business in France uncovers that customary locales of the French market were truly disillusioning. In this manner, there was r equirement for expanding the piece of the overall industry that was seen to slip from especially 20% to 18%. The ensuing advances incorporate ideating, that is fundamentally not tied in with producing the right thought and is about improvement of amplest scope of potential outcomes. Once more, the way toward ideating incorporates advancement of right just as creative thought for revising the business condition in the territory of Spain (Nobles et al. 2013). In view of the exploration discoveries, Andreas can progress in the direction of improvement of the business income of the business from the Spanish

The Solution For Pollution Essay Research Paper free essay sample

The Solution For Pollution Essay, Research Paper Society all in all countenances numerous ecological occupations, and as an outcome, natural cognizance will in general be a critical issue. Regular, individuals reuse tins, glass containers, and papers. Numerous individuals purchase packaged H2O, or ain channels for their tap H2O, as a health shield from the contaminations in ordinary everyday assimilating H2O. Everybody is by all accounts worried about issues, for example, littering, and what is venturing out to go on when there are no more land fills. A few people are in any event, talking about the introduction of the electric auto at some point in the nearby henceforth. Air contamination is perhaps the greatest natural issue the Earth is going up against. Vehicles are answerable for an imperative entirety of the air contamination work. Of class, on the different manus so are factories. On the off chance that the fight against air contamination were to be taken to a higher degree, seting power per unit zone on plants that produce air contamination will hold a more noteworthy outcome than focusing on vehicles. The answer for employments brought about via vehicles can just be taken to the level of taking vehicles off the course that cause unnecessary contamination. A hurry to propel vehicle pooling, and the utilization of open travel could be fired up, however those kinds of exposures do non get satisfactory help. Obviously, factories ought to be focused for the best results. The ecological arrangements that the specialists manages for plants or different organizations who produce air contamination must be made stricter. Industrial facilities are doing colossal totals of air contamination, the air in most metropolitan nations is loaded up with poisons, and go throughing Torahs that are all the more simply authorized could hold a positive outcome on the situation. Air contamination can be only characterized as all the substances that are depleted into the vibe that do non for the most part up the air. ( Sorvall 17 ) These substances are following isolated into two fundamental classs: mist concentrates and undesirable gases. ( Sorvall 18 ) Aerosols are little spots of strong issue that can be noticeably floating about noticeable all around, for example, the molecules that are discharged while using a jar of hairspray or terminating foliages in a loosened fire. The results of this contamination can be seen on mirrors or Windowss, giving them a gluey surface and a smirched visual perspective. Undesirable gases, on the different manus, are typically unseeable ; by the by, they are the most perilous to the air. There are army sorts of these toxins noticeable all around, however C monoxide, S dioxide, hydrocarbons, and N oxides are, by a wide margin, the most well-known. Such molecules are ousted day by day by carelessly controlled plants through th e continuous overflow of smoke. The essential technique that makes air contamination is oxidization, which is only characterized as ignition. ( Sorvall 18 ) This method has been going on for a considerable length of time, get bringing down when grown-up male chief got aware of an extremely utile cookery apparatus, what is currently known as fire. Until late, contamination from flames was obviously undistinguished on the grounds that flames were prior utilized only in families and could be simple scattered. Be that as it may, as designing propelled, significant businesses created and started to use fires as a start of vitality for power workss and the removal of deny. This significant expansion in the utilization of the oxidization strategy and the inadequacy of comprehension of the dangers in question, pollutions noticeable all around, as a result of factories unreasonable use, has become a significant natural situation. In spite of the fact that air contamination in some signifier has been around since the find of fire, it has only late gotten known to be a significant activity. Air contamination has for quite some time been a factor with the issue of ensuring the earth. For delineation, in the nineteenth century, individuals in London, England grumbled about the foggy conditions that was made by the smoke from terminating coals in the spots of individuals, each piece great as topographic purposes of concern. ( Sproull 18 ) In December of 1952, the most exceedingly awful air contamination calamity ever recorded other than happened in London. Nicknamed the slayer exhaust cloud, this calamity happened as a result of a temperature reversal, which is when hotter temperatures get more blazing as they get more distant from the Earth s surface rather than cooer as they typically do. In this particular occasion, a cool forepart other than moved in underneath the warm air, which made more individuals than ex pected fire coal, which is high in S. Due to the warm air that had risen, the smoke from the hearths had no place to lift and was being pushed down. This twine of occasions delivered the slayer exhaust cloud which prompted the expires of in excess of four 1000 individuals. On account of this one horrendous occasion, researchers turned out to be increasingly discerning of the impacts that air contamination can hang on a populace, which has prompted more top to bottom surveies. A similar sort of contamination, however in substantially more most extreme cases, can be seen in metropoliss today. The cutting edge name for the foggy conditions that these individuals were seeing is currently alluded to as exhaust cloud. It is made out of mostly land degree ozone, which is brought about by poisons noticeable all around. ( EPA 2 ) Ground-level ozone is delivered by the mix of toxins from numerous beginnings, including smokestacks, cars, shades, and dissolvers. ( EPA 2 ) These poisons are disc harged mainly through the fumes frameworks of vehicles and from plants. There are two boss reasons for air contamination: vehicles and factories. The hazardous impacts that these two reason can be essentially ascribed to burning, or all the more explicitly, oxidization. At the point when a substance is scorched, it discharges hurtful by stocks that are transmitted into the air and along these lines become toxins. The more noteworthy heft of residents drive vehicles, and they are basic in ordinary life for the goal of travel. With the unimaginable aggregate of vehicles being driven everyday, the contamination caused is profoundly inconvenient. Air poisons from vehicles get away from when gas is siphoned into the auto in the signifier of vaporization and are radiated from the tailpipes when the auto consumes the system of consuming. Vehicles were previously filled by raw petroleum stocks that contained lead, which transmitted hydrocarbons and smoke into the feeling. In any case, with the development of leadless gasolene, a significant number of these sprea ds have been killed, yet seethe is as yet an occupation with more seasoned hypothetical record automobiles. The presentation of stricter models for spread demonstrating locales has other than essentially diminished the aggregate of poisons that are being discharged from vehicles. Processing plants, on the different manus, are as yet bring forthing significant entireties of defilements that are methodicallly being discharged into the air. This is expected, non simply to the disregard of the main standards that the specialists has set for these businesses, yet alongside the lack of administrative authorities to administer the activities of contamination inside these enterprises. Production lines everyplace are doing a genuine total of contamination noticeable all around. In spite of the fact that endeavors have been made in the days of old to make something about this, all the more despite everything should be finished. There are numerous sorts of organizations that fall into the class being focused on. Contamination controls on power workss will help gain free of particulates noticeable all around ( EPA 2 ) . A chief representation of an organization that must be intently monitered would be the petroleum processing plants, which discharge rage that is loaded up with threatening neoplastic infection doing specialists. By filtrating the poisons that are being delivered at these treatment facilities, the air characteristics environing these processing plants would be enormously improved and to see that these characteristics will remain essential, the air shoul nutrient D be frequently and all the time checked, by such departments as the Chemical Safety Board and the Environmental Protection Agency. Petroleum treatment facilities are of class non the solitary businesses at botch, unfortunately they are only one of a figure of ventures that are fouling the air. The simple answer is just close down any factory that was seen as fouling the air. Clearly, nil is that basic and direct. These plants are providing products and ventures that are basic to the being of present day society, regardless of whether or non the by stocks of such factories transmit unsafe poisons into the air. The answer is non to shut those organizations down, however to make increasingly viable rules and laws for these factories to follow. The aggregate of poisons being discharged into the air must be simply observed, and if conceivable, new, cleaner strategies by which to manufacture the stocks must be investigated. The inflection of new arrangements ought to be put primarily on factories, while non completely dismissing the impacts of vehicles. Modern air contamination is the best danger to air quality in the United States. ( Sorvall 34 ) The specialists needs to reevaluate the current twenty-four hours statutes on plants that cause air contamination brought about by industry. This, of class will hold to be done in a mode that will non upset the current assets that are accessible to the residents. The stocks that are created by these plants will at present be expected somewhat, regardless of whether the system by which they are delivered is updated or there is a stage found. Industrial facilities will be required to run into specific models and will be reviewed to see that these standards are being met. Surveies will be led twice per year to discover how much contamination is being made and what the result have had on the environing network. On the off chance that an organization wishes to expa nd the entireties of poisons coming out of a working works, the organization may take to countervail the increases with the goal that the whole dangerous air contamination discharged from a works does non travel up. Else, they may take to place in contamination controls to keep up the poisons at the required degree. It will so be chosen what amount can be endured under these new mandates, and organizations will be required to run into those determinations inside a 10 twelvemonth period. This effortlessness period will be given to see that the examination that has been led is accu

A Complete Guide to Corporate Governance

A Complete Guide to Corporate Governance Corporate governance is a key term to understand because it is an increasingly important part of running a successful company. The system has evolved over the years, guided by the challenges and misjudgments of the corporate world. In today’s tough corporate culture, investors and consumers alike make decisions based on corporate culture and the way a company operates in the wider community.The following guide will help you look into the history and the meaning of corporate governance and find out about the core principles of it. You can also read about the key models and guidelines helping companies implement strong corporate governance in the demanding and competitive business world. © Shutterstock.com | one photoIn this article, you will learn 1) what corporate governance is, 2) the benefits of good corporate governance, 3) the key principles of corporate governance, 4) corporate governance models, 5) guidelines for corporate governance, and 6) conclusion.WHAT IS CORPORATE GOVERNANCE?Corporate governance refers to a set of rules, practices and processes that control a company and which provide it with a direction. It helps to ensure a balance between the different stakeholders within the company. These stakeholders typically involve:shareholders,the management team,the company’s customers,different suppliers,financiers,the government, andthe wider community.Corporate governance allows aspects of the management of the company to be defined, from action plans to corporate disclosure. It guarantees a set of operational procedures for the above stakeholders, as well as the framework for monitoring these aspects.It is an integral part of how companies operate, and proper corporate governance can be the difference between a successful and a failing company. Studies have consistently shown that companies with good governance also perform better in commercial terms.History of corporate governanceThe emergence of corporate governance highlights its importance for corporate success. As the corporate culture began changing at the start of the 20th century, scholars began looking into the influence corporations have on the modern society.The Wall Street Crash of 1929 was a catalyst for many scholars, such as Adolf Augustus Berle and Gardiner C. Means. Furthermore, Ronald Coase, from the famous Chicago School of Economics introduced concepts of corporate behavior and corporate birth to the public.Further studies into the issue became more mainstream and corporate governance became big news in the US during the 1990s, as the country’s corporations were hit by a wave of big chief executive officer (CEO) dismissals.Major corporate scandals and econom ic crises have further deepened the development and focus on corporate governance around the world. In Asia, the East Asian Financial Crisis of 1997 highlighted the importance of strong corporate governance, and the strengthening of institutions became an important aspect of the business world around the globe. THE BENEFITS OF GOOD CORPORATE GOVERNANCECorporate governance provides the framework for how the company operates and the direction it takes, which in turn brings about benefits for the corporation. The key advantages of a strong corporate governance culture include the following:Clear roles and clarity with power distributionWith an established framework, the company can benefit from clarity. As corporate governance is mainly involved in defining the distribution of power between the three key stakeholders (board of directors, shareholders and management), the clarity in roles helps regain focus and ensure each group can concentrate on their own specific roles.Fewer legal pr oblemsCorporate governance provides a better operational framework for a company also in terms of compliance. It ensures the company operates in accordance with national, regional and even international laws. Therefore, the company reduces the risk of legal problems.Better public imageThe company in question is not just benefitting from a better legal and operational system, but also from an improved public image. A company with strong corporate governance provides more transparency and this is especially important at a time when trust in companies is low.The new aspects of social and environmental responsibility are also increasingly popular and can improve the company’s public image. If the company has created a framework to enhance its responsibility toward the wider community, its public image is likely going to benefit from it.Reduced risk of fraudAs well as limiting the amount of legal challenges, corporate governance can also limit the risk of fraud. Transparency, guideline s and clearly defined roles make it harder for stakeholders to engage in fraudulent behavior and improve safeguards against outside fraud.Potential increase in the performance of a companyMany corporations unfortunately can sometimes see strong corporate governance as a hindrance to operations because of the increased amount of rules and regulations. But studies have repeatedly shown good corporate governance improves the performance of a company.Strict guidelines, clear power structures and improved transparency can help the management and employees focus on increasing profit margins. Corporate governance can also help outline possible problems before they start hurting the company.THE KEY PRINCIPLES OF CORPORATE GOVERNANCEAs the importance in terms of benefits has been established, it is good to look at the key principles of corporate governance. The general principles below are considered an integral part of corporate operations and typically help corporations streamline their op erations.The set of principles have changed throughout the history of corporate governance, with the current key principles being established since the 1990s. The following principles are recommended by most corporate governance guidelines such as the OECD guideline.1) LeadershipCorporate governance looks into the leadership position within the company and helps define how the power structures are composed within the company. One of the main aspects of leadership principles include the:Role, composition and responsibilities of the board â€" the board plays an important role in the company, as it is responsible for the direction the company takes. More importantly, the framework of corporate governance needs to look into the:Size of the board â€" the board has to find a balance between having too few and too many board members.Leadership of the board â€" it is crucial to focus on the leadership of the board and to ensure the independence of the director of the board.Possibility of co nflict of interest â€" many board members in today’s corporate culture are also involved in either other businesses through direct operation in them or through investments. It is important to ensure guidelines are in place to limit the risk of conflict of interest.2) CapabilityThere is also a focus on the capability of the company to implement its objectives and to reach goals. Capability is an especially important aspect of the board selection, which needs to prioritize:Independence â€" independence is an important principle, which is established a little bit differently in each company. In general, the aim is to ensure the board of directors is not directly or indirectly in material relationship with the company.Selection criteria â€" the selection criteria should also be included in the principles and is related to the work of the board. This naturally differs for each company, but it is based on what is expected from the members of the board and the future of the company.Time limitations â€" there are often limits to how long a board can remain unchanged. This can help ensure the company isn’t stuck in its ways, but continues to be challenged.3) AccountabilityAmong the most important principles of corporate governance is accountability. It is important to ensure there is a strong framework in place to ensure accountability in all sectors of the company.Part of accountability involves defining the:Rights and equitable treatment of shareholders â€" it is important to ensure the rights of the shareholders are clearly defined and justified. In addition, the monetary compensation must also be clearly outlined and equality between different shareholders must be achieved.Interests of other stakeholders â€" in addition to outlining the rights and equitable treatment of shareholders, companies need to look into the management of other stakeholders. You don’t want to create an unjust and unfair system and you want to be transparent in the accountability of the se different players.4) SustainabilitySustainability has become an increasingly important principle for corporate governance. The sustainability aspect needs to look at the company’s role in environmental preservation but also in terms of social responsibility.Investors are increasingly focused on issues around sustainability, so it is crucial the company’s management outlines a clear set of rules and regulations to define the company’s aims.5) IntegrityFinally, the principle of integrity is another important aspect of good corporate governance. This ensures the company has a framework of:Corporate ethics and integrity â€" the company must operate within its own set of ethics, which should be outlined in connection to company goals. Corporate ethics involve legal compliance, but also honesty and integrity in the way the company and the management operate in the wider community.Forms of disclosure and transparency â€" Integrity also involves the framework of disclosure and tran sparency. The company must be clear about its approach on disclosure and which company actors are able to receive information and regarding which aspects.CORPORATE GOVERNANCE MODELSThe corporate governance models differ depending on countries. The legal and regulatory framework in each country naturally means there is some variation in what companies need to focus on or keep in mind.But there are also plenty of similarities between different countries and certain characteristics have come into the forefront. Most researchers and experts of corporate governance agree that there are three specific models used in the world today.#1. The Anglo-US modelThe Anglo-US model is perhaps the most prevalent of the three models. The model has a strong relationship between equity financing and how it has affected the development of the corporate governance system.Key playersThe Anglo-US model involves a number of different players including: management, directors, shareholders, government agencie s, stock exchanges, self-regulatory organizations and consulting firms.From these, the three of the most important in terms of corporate governance are: management, shareholders and board of directors.There is a strong division between investors and the ownership (in terms of legal liability) of the company. This is mostly down to the development of the corporate governance framework in a free market economy.In the past, the stock ownership was strongly in the hands of individual shareholders, but in today’s market, institutional investors play a more important role.The increase in ownership by institutions has meant that corporate governance structures have to respond to the increasing influence of institutions and the possibility of conflict of interest that arises from this.Composition of the board of directorsBoard of directors in the Anglo-US model include both company employees (executives or managers, for instance) and institutions or people who don’t have a direct relati onship to the company.In the past there have been problems with concentration of power, something which corporate governance frameworks are now hoping to eradicate. This has meant that the composition of the board of directors doesn’t remain the same for too long and disclosure and transparency mechanisms have improved.The number of people on the board of directors is relatively small in the Anglo-US model.Regulatory framework of the modelThere is a wide range of laws and regulations governing the relationship between the three different players.National, and in the case of the US, state legislation define the framework for a company’s rights and responsibilities. The stock exchange is also an essential part of corporate governance and generally, the disclosure and transparency framework requirements are extremely strong.#2. The Japanese ModelThe Japanese model is influenced the most by the high level of stock ownership, with the banking system having long-term relationships wit h the corporation. The number of outside shareholders is almost non-existent.Key playersThe Japanese model centers around a network called keiretsu, which is a financial and industrial network, and the main bank. The bank plays a crucial role in helping the corporation manage equity issues and other consulting and regulatory problems.While the Anglo-US model has three key players, the Japanese model has four. These are: the main bank, the affiliated company (keiretsu), management and the government. Unlike the Anglo-US model, these are serving a non-balance of power relationship.Composition of the board of directorsThe composition involves mainly insiders like executive managers. The main role of the executive management is to keep the financial performance up to scratch. If this doesn’t happen, the bank or the keiretsu remove the management team.The board is usually larger in size compared to the Anglo-US model.Regulatory framework of the modelJapanese corporations are less influ enced by national laws and regulations, mostly due to the internationalization of the companies.Nonetheless, the disclosure requirements are relatively stringent under the model. Disclosure often takes place after a longer period of time. The disclosure often occurs once or twice a year, while under the Anglo-US model disclosure takes place quarterly. There’s also no need to disclose information about all the shareholders of the company, only the largest.#3. The German ModelFinally, the German model governs a number of continental European corporations. While it has certain similarities, especially to the Japanese model, the German model is quite different from the three models.Key playersIn the German model there are two key players: the banks and the corporate shareholders.Other corporations are also shareholders under the German model. As you’ll see below, the composition of the board is very different and influences the key players in the system. For example, labor represent atives on supervisory boards are mandatory.Composition of the boardWhat distinguishes the German model the most from the other two is the composition of the board. This is because the board consists of two separate entities: the management board and the supervisory board. Both are set by law.The management board is set by the supervisory board and helps it to make the right decisions. The management board only includes the executives, while the supervisory board has no ‘insiders’ involved. The numbers in the supervisory board are set by law.Regulatory frameworkThe German model is strongly influenced by the government and its regulatory requirements. In Germany, specifically, the federal law plays an important role.While disclosure rules are quite extensive, they aren’t as tough as under the US-Anglo model.GUIDELINES FOR CORPORATE GOVERNANCEThe above core principles and models have also helped developed a number of different guidelines. While these guidelines are not mandatory, they are often used as a reference point when countries and corporations develop their own codes and guidelines.The following guidelines are the most frequently used in the corporate world:Organization for Economic Co-operation and Development (OECD) guideline: The OECD published Principles of Corporate Governance in 1999 and 2004. These have been the building block behind many national corporate governance models. The organization is currently in the process of updating the guidelines, with the new report expected to be published in September 2015.Stock exchange guidelines: in addition to the OECD guideline, many stock exchanges provide listing standards, which are often used as a guideline for corporate governance. These focus on the board’s composition and have been essential in establishing independent supervision in corporations.Other guidelines: there are other notable guidelines influencing corporate governance. These include the investor-led International Corporate Govern ance Network (ICGN), which has developed a range of guidelines to make shareholder rights and business ethics the core of corporate governance.Then there is the World Business Council for Sustainable Development (WBCSD), which has focused especially on the accounting and disclosure issues of corporate governance.The above codes are not enforced, but they have become extremely important in helping companies define their own set of practices.CONCLUSIONCorporate governance has become an important part of the business world. The development has been influenced by many problematic encounters in the corporate world. Scandals have helped many investors, corporations and national governments to understand the need for strict guidelines and regulations involving how corporations are run.The above information helps you to see the differences and similarities in corporate governance. Over the years, the core principles have been developed, but different regions still have some differences in t he principles they emphasize. Regardless, the importance is widely understood: strong corporate governance can help a company succeed in the modern world.

The Human Acquired Immune Deficiency Syndrome Essay

The human acquired immune deficiency syndrome (AIDS) is a retrovirus that is found in two forms HIV-1 and HIV-2. The AIDS virus is a relatively new virus receiving attention in the 1980’s. As quickly as it swept through the world, was as quickly it went to epidemic proportions. Acquired immune deficiency syndrome is a virus that enters and infects the body through sexual activity with an infected party. AIDS is a very infectious and dangerous virus that causes the death of many humans. AIDS is characterized by two single stranded RNA and uses enzyme reverse transcription to integrate into the hosts DNA. The AIDS virus is transmitted through sexual activity with someone that is infected with the virus. HIV has the most genetic diversity†¦show more content†¦Cross species is backed by the fact that elements of both SIV and HIV evolution. Although some scientists debate that HIV-1 came from cross-species transmission from chimpanzees, but examination show that both forms HIV-1 and HIV-2 have risen in similar forms. Yet with HIV-2 a problem arises in stating they rose from cross-species transmission. HIV-2 and ã€â€"SIVã€â€"_sm come from different lineages. That means that that HIV-2 could not simply come from cross-species transmission but by separate transmission from Sooty Mangabeys to Humans. The evolutionary history of HIV-1 stems from the ã€â€"SIVã€â€"_cpz form that is found in chimpanzees. The history of this form (HIV-1) is relatively debated on. Though the virus is found in chimpanzees the strain is not strong enough for a linear viral transmission through the hunting of the animal. The strain is relatively weak, and through research may have come from a third party, infecting both Homo sapiens and chimpanzees. Yet, some scientists believe that the virus may have spurred from a subspecies of chimpanzees. The strain is found to have both human and chimpanzee phylogenetic mix. The virus is found in other wild chimpanzee species in West Africa, increasing the biodiversity of this strain. HIV-1 is separated into three main groups of clusters, M, N, or O group/cluster. The three groups were found to have occurred through â€Å"founders effect†. The strain of ã€â€"SIVã€â€"_cpz (the origin of HIV-1) has aShow MoreRelatedHuman Immunodeficiency Virus And Ac quired Immune Deficiency Syndrome1477 Words   |  6 PagesHuman Immunodeficiency Virus and Acquired Immune Deficiency Syndrome In 1981, the first cases in the United States of Acquired Immune Deficiency Syndrome (AIDS) developed in Los Angeles and New York (Fraser, Burd, Liebson, Lipschik, Peterson, 2008). The illness presented itself among several homosexual males who developed rare opportunistic infections such as Pneumocystis carinii pneumonia and Kaposi’s sarcoma (Sharp Hahn, 2011). 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HIV weakens the body’s immune system by attacking its defences against disease this later develops into AIDS which causes for the body to be unable to fight of illness and diseases it usually could (Afao.org.au, 2015). Chad a country of Sub Saharan Africa has an estimated 210,000 people living with HIV/Aids. Working to decrease this a number promotional incentives are being run such as theRead MoreThe Human Immunodeficiency Virus ( Hiv ) And The Acquired Immune Deficiency Syndrome ( Aids )2072 Words   |  9 PagesIntroduction The Human Immunodeficiency Virus (HIV) and the Acquired Immune Deficiency Syndrome (AIDS) do not seem to be a major topic of discussion in the World today. Especially within the United States, HIV and AIDS are not conversed about as openly as perhaps it was in the past two decades. According to the Centers for Disease Control and Prevention (CDC) at the end of 2010 there were approximately 1.1 million people living in the United States with the HIV virus. Of those 1.1 million peopleRead MoreHuman Immunodeficiency Virus Infection And Acquired Immune Deficiency Syndrome ( Hiv / Aids )898 Words   |  4 Pages Pathogenic Agent Identified Human immunodeficiency virus infection and acquired immune deficiency syndrome (HIV/AIDS) Virus after the infection of the human immunodeficiency virus (HIV), the immune system is damaged so the body become targets of many opportunistic diseases, which called syndrome, rather than just a type of disease. [1] History of Pathogenic Agent The clinical of AIDS was first observed by the US Centers for Disease Control and Prevention in 1981. 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Rhetorical Analysis Of Budweiser - 1924 Words

Presli Adams Mr. Tucker English 1310- Rhetoric and Writing October 2017 Rhetorical Analysis of Budweiser Super Bowl Commercial For this essay I will be using the commercial made by Budweiser for the 2015 Super Bowl, â€Å"Lost Dog.† This advertisement is about a tiny lost puppy getting far away from home and most importantly, the friendship between this puppy and some Clydesdale horses. In the beginning of this commercial, the puppy is shown hiding under some hay, and then he proceeds to jump into a random trailer which initially gets him lost far from home. There is no dialogue in this commercial aside from the music in the background, but the advertisement shows the distress of the owner through facial expressions and scenes where he puts†¦show more content†¦The company wants people to know that your â€Å"Best Buds† or your best friends, will always be there for you in times of trouble, or, perhaps, when a wolf is trying to kill you. Using animals is a very strategic way to appeal to almost everyone. Using baby animals, like the puppy, is even better. Budweiser doesn’t men tion beer once during this whole advertisement which actually assists the effectiveness instead of hurting it. If they would’ve shown the owner drinking beer while his puppy was gone it would’ve unintentionally associated alcohol with sadness. Even if people DO drink alcohol or even Budweiser when they are in emotional distress, showing it during this commercial could’ve quite possibly had a very negative impact with the audience, maybe even affecting them subconsciously. Instead, Budweiser creates an innocent story about a puppy with absolutely nothing to do with beer. Perhaps this may cause the audience to associate this particular alcohol with innocence or harmlessness. The commercial has excellent Kairos. As Americans, the Super Bowl is the closest thing to a cultural event that we can claim. A Budweiser commercial during the Super Bowl is already going to have extreme effectiveness. Beer and football is already a perfect mixture, but they add puppies which basically demonstrates all three of the things American’s love the most. Budweiser knows exactly what they are doing while targeting the Super Bowl audience. Not only areShow MoreRelatedRhetorical Analysis : Budweiser1143 Words   |  5 Pagesthat particular product. The speaker is â€Å"Budweiser†, which isn’t determined until the end of the commercial when the words â€Å"Budweiser† appear on the screen. The audience could be assumed as anyone over the age of 21, or reaching 21 within a few years. There isn’t actually a definite audience due to the ability to persuade younger watchers such as a 16 year old, if they can leave a lasting impression on that individual it is likely they will drink â€Å"Budweiser†, or at least try it once they become ofRead MoreRhetorical Analysis Of Budweisers Lost Dog1004 Words   |  5 Pagesutumn Lewis Ms. Caldwell-Thomas English 101-010 12 October 2017 Rhetorical Analysis: Budweiser’s Lost Dog Budweiser is known for creating advertisements that convey messages that you wouldn’t otherwise tie with beer. In one of their more popular commercials â€Å"Lost Dog†, they attempt to show that your â€Å"buds† will always have your back, just as Budweiser will always be there for you. Budweiser managed to relate this life lesson to their notable company and a wide-range of viewers. In the â€Å"LostRead MoreRhetoral Analysis : Budweiser Commercial1170 Words   |  5 PagesRunning head: RHETORIC ANALYSIS ESSAY​​ 1 Rhetoric Analysis Essay Name Institution Rhetoric Analysis Essay Introduction Budweiser has produced many commercials for marketing purposes. However, none of those are as iconic as the one they used to pay tribute to the victims of the September 11. Known as the Budweiser commercial, some of the television viewers only had a chance to watch it from YouTube because it was aired just one time February 3, 2002, during theRead MoreRhetorical Analysis Paper: Budlight Advertisement715 Words   |  3 PagesRhetorical Analysis Paper: BudLight Advertisement Budweiser is one of the best-known brands of beer in America. Their ads and commercials have always been known for being humorous and entertaining. Millions of people look forward to seeing the Super Bowl half-time commercials mostly because of Budweiser’s notorious commercials. Budweiser takes advantage of its reputation and makes commercials that are witty and fun for people to watch. They incorporate humor and a certain kind of sex appeal into

Text Free Essays

Epigraph was ironically taken from a diet book by Deborah Waterholes which explains the chocolate is a requirement for women! Lexical (word choice) Throughout the text, the author has used a large selection of sensory words which has been used for effect to describe the food. Examples of these sensory words would be words such as â€Å"Mouth-watering’ and â€Å"Cinnamon- flavored†. It has been done to create a more effective Genre response from the reader and also to make the simple foods it speaks about seem more luxurious. We will write a custom essay sample on Text or any similar topic only for you Order Now By using verbs such as â€Å"divine† is creates a more luxurious atmosphere around it and makes it seem much more opulent. The use of the word Glory is very efficacious as it is repeated in the title to make it seem like the chocolate which is being spoken about is so glorious. Which then follows n to the oxymoron in the title Naughty But Nice. Presentational The presentational features all makes it looks like a longer poem then it is because of how spread out it is. It usually has three lines in each stanza which means that it is short. In the first consentingly Glory Be to Chocolate, the words have been printed in italics to symbolism the difference in the poem. Link In the exam I would link text 6 to text 5 because they both discuss in depth the exploration of cross culture and the experiences that could be shared. In text 6 it suggests that he wants his audience to feel as appreciative towards coco beans the way he does as view they re importance just the same. Likewise, in text 5, James Berry is exploring the way in which the Caribbean culture has adapted into the life into London. Attitudes and values The attitudes in this piece towards food are really positive as they think very highly of this food. It is very positive towards not only chocolate but it strongly supports the idea of cross culture and the love of luxurious food. It thinks that people should value food in w way which most people over look, meaning that more people are taking food for granted. Contextual detail This is an extract from the English â€Å"Food Hygiene Regulation 2006† which was put into place to solidify the safety and all laws for all business operators and suppliers e. . Shops, restaurants and etc. In England. These notices were put into place for all establishments to abide by to ensure the safety and protection for all those who use the services. It is the job of the Government to guarantee the safety of the people who are using the services it provides. Extract from Food Hygiene (England Regulations) 2006 This text is an extract from regulations that are set by the gover nment to ensure the requirements are met by all establishments to achieve safety specifically for food. Audience Every company of business who provides a service that sells food egg restaurant, shop, school. This also applies to people who have to enforce these rules upon these types of places. Purpose The point of this text is to have an understanding of all food being safe for all consumers. It is to inform the audience Of the regulations that the text is enforcing. It is to ensure that all establishments that supply any sort of food or beverage are safe and good enough for consumption. They are to guide ND lead companies into the correct manor and leadership. Because of the nature of text 15, it has many small sections which are labeled by subtitles and then divided by numbers and further subdivided by letters. Each of letters has its own topic and that is why it is separated and labeled. Likewise it has been done this way to make it seem a lot easier to read. Each one of the paragraphs is very short and they all flow from one to the other. It has been laid out this way so that it is easy for the audience to read. It makes it clear and it also makes it visually simple. Additionally, there re that many subjects that it is required for there to be so many paragraphs. How to cite Text, Papers

IT Innovation and Its Impact on Business

Introduction With the coming of technology, people have discovered that IT applications can be customized to meet their needs. This has led to a high level of innovation that was not there before. With such innovations and making everything accessible through a click of a button, Google Apps is one such application that has made it easier to access any information on handheld computer notebooks.Advertising We will write a custom report sample on IT Innovation and Its Impact on Business specifically for you for only $16.05 $11/page Learn More This report will elaborate on how IT has been essential for business management and the impact it has brought to the society. The approach will be majorly an evaluation of the history of Google Apps and how since innovation it has proved to be essential in the business environment. IT innovation is one of the key features that have seen business become more workable around the globe. With developing different IT prod ucts, it does not only portraying product innovation but also business innovation. Google Apps is one such innovation where business people are able to get business emails, calendars and documents without necessarily sitting in an office. With Google Apps Innovation, communication among team members has been enhanced hence making business environment more interactive than it was before. A higher level of efficiency has been enhanced since the response to queries in the business environment is quick. With Google Apps data management, expensive and time consuming data storage devices have been avoided since all information is online and accessed as wished by the user (Grove Group, 2011). Historical review of the topic Before IT innovation, business communication and collaboration was very manual. In search for a better environment, business owners and employees demanded for a better and faster way to communicate with customers and business partners (Laudon Laudon, 2011). This is beca use they needed an end to walking with address books and day planners written in notebooks. The needed, a break from untraceable business emails that after some time got lost since there was no safe custody of historical email data (Grove Group, 2011). Google Apps came in to answer the queries that business people had. With Google Apps, companies got a web application that could be customizable to their needs. Through Gmail, Google groups, Calendars, Talk, Docs, Marketplace and Sites, business has become more interactive. Communication to customers and business partners has become faster and better since it can be done across a group within a short time.Advertising Looking for report on it? Let's see if we can help you! Get your first paper with 15% OFF Learn More Cases or stories related to the topic With innovation in IT, the business environment is challenged to focus on the services needed by their customers, suppliers, employees and business partners (Laudon Laud on, 2011). A good example of an innovation similar to Google Apps is in Apple Company. The company has been innovative in introducing successful new products like iPod, iTunes and iPhones to the world of IT (Lindgardt, Reeves, Stalk Deimler, 2009). All of those products did not only declare the company a success, but they also enhanced availability of notebooks that could be hand held as compared to the traditional address books and day planners. Music downloads, and information access has been made easier hence enhancing efficiency and convenience to the users. With this kind of innovation and convenient access of information, business has grown to a level higher than where it was before such ideas came to reality. Notebooks are another innovative communication gadget built for wireless communication and internet access (Laudon Laudon, 2011). Due to their small size, their portability is high making it easier to serve their purpose. They have been designed to have a higher connec tivity to the internet. Their highest computing power coupled with their cheap prices has made internet marketing easier hence impacting the business environment positively. Different arguments of the topic, e.g. ethical impact on society According to Cave, Oranje, Schindler, Shehabi, Robinson (2009), social and ethical changes are highly affected by IT connectivity. With increased IT innovation, the society has been greatly affected both positively and negatively. Some of the negative impacts that IT innovation has had on the society include: Decrease in privacy and internet confidentiality which is favored by the fact that information kept in history files. These files can be accessed by making a collection of databases that may reveal information about somebody’s browser, and the person involved. With such exposure, information ceased to be private. Insecurity and computer crimes have increases as many people get to learn how to use the applications. It has become relati vely easy for people to hack into other people’s accounts, access their information and use it to commit crimes. This is the key reason behind many bank robberies that are common nowadays. Addiction to the internet, lack of proper accountability for actions performed over the internet and freedom of action are among the many concerns that have come up with IT innovations (Cave, Oranje, Schindler, Shehabi, Robinson, 2009). So many illegal businesses are opened since one can work from anywhere and be able to access all they need through Google Apps business. This reduced accountability level which is a key ethical factor. The positive impact that IT innovation has had on the society include: Google Apps as a communication tool has managed to reduce the global society into a small village. Through Google Apps, the society has managed to develop from the traditional organizational boundaries to an extended society where customers and service providers are just a click away (La udon Laudon, 2011). This has made business environment more open since everything is communicated via the internet that has been made available to all. Through IT innovation, business society has become more competitive than it was before. Customers are able to access a wide range of information on a given service hence providing them with a choice of where to buy from. It has also opened to customers’ comments on a company’s products hence helping the company to provide specialized products as per the customer recommendations (Perner, 2008). This has helped to maintain customers who otherwise could go for better services elsewhere. Enduring relationships in the business world that were otherwise hard to maintain has been enhanced by IT. Across the board, constant and frequent communications have made it possible for customers and service providers to keep track of what the other side could be developing. This has enhanced delivery of services that are customer focuse d (Perner, 2008). Explain how this topic is related to the concepts learned from the textbook There is a very close relationship between this topic and concepts learned from the textbook. One of the points of relationship is the discussion on the ethical and social impact of information systems. In both cases, there has been a clear expression on the positive, and the negative effects that IT has had on the society. One of the greatest concerns comes in security, privacy and confidentiality of the system. Through IT, privacy has been highly affected since information can be accessed by anybody if the management system is not well maintained. This has increased cases of hacking into private data leading to high levels of crime.Advertising We will write a custom report sample on IT Innovation and Its Impact on Business specifically for you for only $16.05 $11/page Learn More In both cases, IT innovation has brought a positive impact in business environme nt. There is a common observation that with IT innovation, business has become more interactive and open to all. Communication to customers, service providers and stakeholders around the globe has been enhanced. Conclusion IT innovation has had a remarkable impact in business around the globe due to customized communication that came in order to replace traditional notebooks with handheld computer note books. As discussed earlier, it is through different innovative ideas that business world has grown to where it is today. With Google Apps, communication among group members has grown to a level that has enhanced management. Everybody in the chain of business has been brought to one society where communication and access of information is established. Having mentioned the positive side of IT innovation, it has also come in with great exposure to lack of privacy and confidentiality. Such exposures have risked business and enhanced internet crimes like Bank robbery and hacking accounts to use in crimes. New technologies in the IT sector have revolutionized the society; it has become easy to handle so many tasks at once and effectively. References Cave, J., Oranje, C. V., Schindler, R., Brutscher, PH-B., Robinson, N. (2009). Trends in Connectivity technologies and their social-economic impacts. Final Report of the study: Policy Options for the Ubiquitous Internet Society, TR-776-EC. Web. Grove Group. (2011). Historic Message Journaling. Google Apps Marketplace. Web. Laudon, J Laudon, K. (2010). Management Information Systems, 11E. Upper Saddle River, NJ: Pearson Education, Inc.Advertising Looking for report on it? Let's see if we can help you! Get your first paper with 15% OFF Learn More Lindgardt, Z., Reeves, M., Stalk, G., Deimler, M. S. (2009). Business Model Innovation. The Boston Consulting Group. Web. Perner, L. (2008). Introduction to Marketing. USC Marshall. Web. This report on IT Innovation and Its Impact on Business was written and submitted by user Stature to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Life and Work of Joan Mitchell, New York School Painter

Life and Work of Joan Mitchell, New York School Painter Joan Mitchell (February 12, 1925–October 30, 1992) was an American painter and a so-called â€Å"Second Wave† Abstract Expressionist. (The title does not do justice to her originality as a colorist; the artist preferred the label â€Å"New York School† instead.)  Mitchell’s life was characterized by a robust individualism, and much of her success is owed to her ability to unabashedly broadcast her talent despite the roadblocks set before a female artist painting on such a large scale. Fast Facts: Joan Mitchell Occupation: Painter and colorist (New York School)Born:  February 12, 1925 in Chicago, IllinoisDied: October 30, 1992 in Neuilly-sur-Seine, FranceEducation: Smith College (no degree), Art Institute of Chicago (BFA, MFA)Key Accomplishments: Featured in the 1951 9th Street Show; regarded as a key figure of second wave Abstract ExpressionismSpouse:  Barney Rosset, Jr. (m. 1949–1952) Early Life Joan Mitchell was born February 12, 1925 to Marion and James Mitchell in Chicago, Illinois. Her parents’ behavior often left young Joan alone to develop a staunch sense of self in the absence of her parents’ guidance, not unusual of the upper crust world to which the Mitchell family belonged (her mother was an heiress to a steel fortune, her father a successful dermatologist). Mitchell was marked by a sense that her father would always be disappointed in her, as she was born a second daughter when her parents had wanted a son. She cited her father’s attitude as the reason she became an abstract painter, as it was one realm in which he had no experience nor talent and therefore was a space in which she could fully become her own self. Mitchell’s mother was one of the early editors of Poetry magazine and a successful poet in her own right. The presence of poetry, as well as her mother’s contemporaries (like poets Edna St. Vincent Millay and George Dillon), ensured that Mitchell was always surrounded by words, the influence of which can be found in many of her painting titles, such as â€Å"The Harbormaster,† after a poem of Frank O’Hara’s, and â€Å"Hemlock,† a Wallace Stevens poem. At the age of ten, Mitchell was published in Poetry, the second youngest poet to be published in those pages. Her precociousness earned her respect from her mother, jealousy from her sister Sally, and only occasional approval from her father, whom she worked so hard to please. Mitchell was pushed to excel in all endeavors, and as a result was a superb athlete, a champion diver and tennis player. She was dedicated to figure skating and competed at a regional and national level until she suffered a knee injury and abandoned the sport. Eidetic Memory and Synesthesia Eidetic memory is the ability to vividly recall sensations and visual details of moments in the past. While some children possess the ability to keep images they have experienced in their mind’s eye, many adults lose this ability once they are taught to read, replacing visual with verbal recollection. Joan Mitchell, however, retained the ability into adulthood and as a result was able to summon memories decades past, which had a profound influence on her work.  Ã‚   A Joan Mitchell canvas for sale at Christies in London. Getty Images   Mitchell also had a case of synesthesia, a crossing of neural pathways that manifests in the mixing of senses: letters and words evoke colors, sounds would create physical sensations, and other such phenomena. While Mitchell’s art cannot be described exclusively through her synesthetic eye, the constant presence of vivid color in Mitchell’s everyday certainly had an affected her work. Education and Early Career Though Mitchell wanted to attend art school, her father insisted she have a more traditional education. Thus, Mitchell began college at Smith in 1942. Two years later, she transferred to the School of the Art Institute of Chicago to complete her degree. She then received an MFA from the School of the Art Institute of Chicago in 1950. Mitchell married high school classmate Barnet Rosset, Jr. in 1949. Mitchell encouraged Rosset to found Grove Press, a successful mid-century publisher. The two separated in 1951, and the marriage ended in divorce in 1952, though Mitchell remained friends with Rosset all her life. Mitchell began traveling to Paris in 1955 and moved there in 1959 to live with Jean-Paul Riopelle, a Canadian abstract artist with whom she had a sporadic and drawn-out twenty-five year affair. Paris became Mitchell’s second home, and she purchased a cottage just north of Paris with the money she inherited after her mother’s death in 1967. Her relationship with France was reciprocated, as she was the first woman to have a solo show at the Musà ©e d’Art Moderne de la Ville de Paris in 1982, received the title of Commandeur des Arts et Lettres by the French Ministry of Culture, and was awarded Le Grand Prix des Arts de la Ville de Paris in painting in 1991. Critical Success True to the character she developed during her long tenure as a champion athlete, Mitchell exhibited a toughness that her father would have disparaged as un-ladylike, but which may have been essential to the milieu in which she operated. Mitchell drank, smoked, swore, and hung around in bars, and while not befitting a high-society lady in Chicago, this attitude served Mitchell well: she was one of a handful of female members of the Eighth Street Club, an iconic grouping of downtown artists in 1950s New York. The first hint of critical success came in 1957, when Mitchell was featured in ArtNews’s â€Å"....Paints a Picture† column. â€Å"Mitchell Paints a Picture,† written by prominent critic Irving Sandler, profiled the artist for the major magazine. In 1961, Russell Mitchell Gallery staged the first major exhibition of Mitchell’s work, and in 1972 she was recognized with her first major museum show, at the Everson Museum of Art in Syracuse, NY. Soon after, in 1974, she was given a show at New York’s Whitney Museum, thus cementing her legacy. The last decade of Mitchell’s life saw continued critical success. A life-long smoker, Joan Mitchell died of lung cancer in Paris at the age of 67 in 1992. Artistic Legacy Mitchell’s work was by no means conventional, as she frequently used her fingers, rags, and other instruments she had lying around to apply paint to her canvas. The result is an impactful emotional encounter with her canvases, though Mitchell was often reticent to describe what emotions she was feeling at the painting’s inception and why. Mitchell is often labeled as an Abstract Expressionist, but she deviated from stereotypes of the movement in her deliberateness and distance from her work. She began a canvas not by emotional impulse as her forefathers Pollock and Kline may have, but rather worked from a preconceived mental image. Listening to classical music as she worked, she would regard her work in progress from a distance in order to monitor its progress. Far from the canvas as â€Å"arena,† a term coined by critic Harold Rosenberg in reference to the Abstract Expressionists, Mitchell’s process reveals the premeditated vision she had for her work. Sources Albers, P. (2011.) Joan Mitchell: Lady Painter. New York: Knopf.Anfam, D. (2018.) Joan Mitchell: Paintings from the Middle of the Last Century 1953-1962. New York: Cheim Read.Timeline. joanmitchellfoundation.org. http://joanmitchellfoundation.org/work/artist/timeline/

How to Reveal Invisible Ink Messages

How to Reveal Invisible Ink Messages Most invisible ink messages can be revealed by heating the paper on which they are written. The ink weakens the fibers in the paper so the message discolors (burns) before the rest of the paper. The real secret, aside from the message, is how to reveal it without setting your paper on fire. Tip: Dont use a lighter, match, or open fire to reveal your invisible ink message. You can lay the paper over an incandescent light bulb with fairly good results, but it is hard to tell if your paper is hot enough, so you may not know whether your paper is blank or whether you just cant see the message. There Are Other Methods That Work Better You can iron your paper (dont use steam). This is probably the best method, but you may not have an iron or else have no idea where you put it. A hot iron for your hair also works. Another simple method is to wave the paper over a hot stove. If you have a secret invisible ink message, youll start to see some distortion of the paper as it gets hot. If you continue heating the paper, the message will darken to a gold or brown color. If you use a stove, its still possible to ignite your message, but it is a lot less likely than if you used fire. You Can Use Almost Anything to Write an Invisible Ink Message Try using a broken toothpick as a pen and saliva or lemon juice as ink. You can even use plain water to write the message... the message wont darken, but when you first heat the paper the fibers that were moved when the paper absorbed the water will bulge out a bit. Try it!

Financial Health 3 Assignment Example | Topics and Well Written Essays - 750 words

Financial Health 3 - Assignment Example This Act also provides for punishment for whomever knowingly and willfully offers to pay any person in order to persuade the person to refer them to a provider who can furnish items or services for which payment would the fall under Medicare and Medicaid guidelines and be payable as such. Certain exceptions are allowed such as certain discounts given by suppliers to cost-reporting providers. Operation Restore Trust is an initiative that was created to combat fraud, eliminate waste, and monitor abuse in the Medicare and Medicaid programs. Operation Restore Trust was established by the Department of Health and Human Services. The Office of the Inspector General understands the health care delivery system has always been vulnerable to fraud and in response the OIG has placed emphasis on interdisciplinary teamwork. OIG worked jointly to create a project which would detect cases of abuse and fraud that occur through home health agencies, in nursing homes, and with durable medical equipment suppliers. OIG worked in partnership with the Administration on Aging and the Health Care Financing Administration. Projects included audits and evaluations of claims by home health agencies, administrative costs claimed, periodic interim payments to home health agencies, variations among home health care coverage Medicare payments, to name but a few. Ongoing evaluations and audits include services provided to Medicare and Medicaid beneficiaries in nursing homes, durable medical equipment payments in nursing homes, and outreach activities include fraud alerts and a hotline to report fraudulent activity (Brown, 1995). The Centers for Medicaid and Medicare services goals’ are to combat provider fraud, waste and abuse. The two broad responsibilities of the Medicaid Integrity Program include hiring contractors to review the actions of providers, identify when there have been

Part 2 report Speech or Presentation Example | Topics and Well Written Essays - 500 words

Part 2 report - Speech or Presentation Example The linear function of the equation is can be given by. The second equation describes the exponential growth of the payroll. It can be given by . Both the linear and exponential equations describe the relationship between the two variables in question. If the general form of the equation for the variables is given by, then the equation for the exponential growth will be given by. When the value of x is 6 in 2004, the linear function. The exponential equation 40.546277. In the form of, the value of N becomes -335544.32 in both cases. The growth factor in this scenario becomes 1.0475 and the growth rate is therefore 4.75%. The graph below shows both the linear and exponential models for the average NHL team payroll. To help in getting a more insightful understanding of both the linear and exponential trend are the trend lines. For the linear functionthe value of while for the exponential function the value of The next step in the analysis will require the application of both the linear and exponential models to predict the average NHL team payroll between the years 2012 and 2020. This data is shown in the table below. Comparing the values obtained using the two models; the NHL team should use the exponential model for economic planning as it offers lower values as compared to the linear model. From the analysis above, the both the linear and exponential models can be used to estimate the trend and the rate of growth of a certain dynamic product. Using these mathematical concepts, it becomes easier to plan for the future as it has been shown by the prediction of the expected payroll between 2012 and

Analysis of Dickinson’s Pain has an Element of Blank :: Element Blank

Analysis of Dickinson’s Pain has an Element of Blank      Although cryptic in language and structure, Dickinson gives her work an instinctually vivid sense of emotion.   Her examination of the feeling of pain focuses in on only a few of the subtler nuances of pain that are integral parts of the experience.   She draws in on an "Element of Blank" that she introduces in her opening line.   In exploring pain, she proposes that this "blankness" is a self-propagating force that is subject to the dynamic forces of time, history and perception, but only to an extent. Her first mention of "Pain" in the first line does not distinguish this particular emotion as being of a particular brand of pain.   She substitutes no other words for "pain."   By suggesting no other words for "pain," she chooses the most semantically encompassing term for the emotion.   She thus gives her work the responsibility of examining the collective, general breadth of "pain."   Her alternatives offer connotations that color her usage of "Pain": the sense of loss in "grief" and "mourning" or the sense of pity in "anguish" and "suffering."   She chooses the lexical vagueness of "Pain" to embrace all these facets of the emotion.    In introducing the "Element of Blank," it becomes the context that she thus examines pain.   The exact context of "Blank" possesses a vagueness that suggests its own inadequacy of solid definition.   Perhaps this sense of indefinition is the impression that this usage of "Blank" is meant to inspire.   In this context, this "blankness" is suggestive of a quality of empty unknowingness that is supported by the next few lines: "It cannot recollect When it begun."   This inability to remember raises a major problem with respect to the nature of "Pain;" namely whether Dickinson is choosing to personify "Pain" by giving it a human quality like memory, or is in fact negating the humanity of making it unable to remember.   Several lines below, she suggests that "Pain" does in fact possess some sort of limited sentient ability in recognizing "Its Past - enlightened to perceive."   It is very possible that it is the "Pain" that is being enlightened or perceiving. These conscious acts of giving "Pain" some sort of capacity of awareness personify "Pain" to some extent.    In continuation of "Pain's" inability to remember, She proceeds, "It cannot recollect When it begun - or if there were A time when it was not.

Maxims and Sayings, Herakleitos Essay

The â€Å"Unity of Opposites† is a very interesting piece. The concept of opposites and the balance that lies within all is the main idea. By placing these values and definitions as one in the same Herakleitos goes a step further. Although he only discusses a limited number of things and their opposites, this theory can go beyond and be forever limitless in the categorizing of opposites. It sheds light to the idea of balance and good and bad, heaven and hell, life and death. All things in this universe have an opposite and that which is living is also death and here within lies the harmony of absolute knowledge. In a way I believe Herekleitos is seeking wisdom by defining mans belief in religion and themselves. As so stated in his final verse â€Å"I inquired of myself†. One excerpt from the maxim stating, â€Å" War is father of all and king of all; and some he made gods and some men, some slaves and some free.†, shows a strong belief in warfare and accurately depicts the Mycenaean culture of the warrior class. This culture took great pride in their belief of war and strength in pillaging. They lived by the idea that to survive one must attack before being attacked. Just as in the saying by Herakleitos, â€Å"The name of the bow is life, but its work is death.†, a belief for warfare and weaponry is shown. By giving life itself to the object of the bow, the Mycenaean culture can be defined as a war mongering culture. This theory is clearly defined as well in the art piece known as â€Å"The Warrior Vase†. By depicting ancient warriors on this vase, the Mycenaean culture shows that even on a home based piece of pottery, one is reminded of the true value of warfare and strength. The men portrayed on this vase also show a high level of weaponry and defense for an ancient culture with minimal contact with Egyptians and well before roman times.

Bissoondaths Attitudes on Multiculturalism Free Essay Example, 1000 words

Rather than understanding terms such as ‘banana’ become a negative racial slur as it is defined today, Choy saw this identification in the tradition of his own culture: â€Å"the term actually follows the old Chinese tendency to assign endearing nicknames to replace formal names, semicomic names to keep one humble† (Choy: 78). In other words, the term was not a racist slur but a badge of identification with others of similar mixed heritage. Examining the lives of mixed marriage couples in Toronto, Andrew Cohen cites Yann Martel’s description of Canada as ‘the greatest hotel on earth’. â€Å"A perceptive and apt description, it imagines a Canada in which every one is a visitor, occupying a room, a floor, or even a wing, depending on his means. No one stays for very long be ­cause no one wants to make an extended commitment† (Cohen: para. 7). This ‘just visiting’ mentality encourages individuals to associate only with those they already know or are forced to come into frequent contact with through school, work or religious affiliation. The concept of media exploitation is perhaps the weakest of Bissoondath’s arguments in terms of supporting evidence. We will write a custom essay sample on Bissoondaths Attitudes on Multiculturalism or any topic specifically for you Only $17.96 $11.86/pageorder now Having briefly introduced the subject, he briefly warns â€Å"We must be skeptical about those who depend on conflict for their sense of self, the non-whites who need to feel themselves victims of racism, the whites who need to feel themselves purveyors of it† (Bissoondath: 76). Bissoondath’s argument is supported by the way in which Choy illustrates how the whites felt themselves purveyors of racism. Through the prime-time television programs he watched, the white culture was emphasized while the Chinese culture was presented as being somehow less than or less advanced, encouraging the Chinese Canadian youth to â€Å"cooperate with English-language magazines that showed us how to act and what to buy† (Choy: 79). It wasn’t until his 40s or 50s that he discovered that he began searching for his Chinese roots and discovered that â€Å"these ‘between world’ struggles are universal† (Choy: 79). The concept isn’t as clearly stated in the Cohen article, but the idea is conveyed in his discussion of the effects of alienation occurring in the cities despite, or perhaps because of, multiculturalism. â€Å"If Canadians don’t redouble their efforts to integrate and promote a secular society, ‘we risk creating a fragmented nation, divided into 21st century religious and racial tribes, suspicious of each other and longing for the home we left behind† (Cohen, citing broadcaster Tarek Fatah: para.